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A Spanish company with a sole shareholder in the Netherlands has requested a ruling on whether the distribution of a share premium (arising from a demerger) is exempt under the Parent-Subsidiary Directive. The Directorate General for Taxes (DGT) has ruled that the exemption only applies to the portion of said premium that corresponds to reserves derived from profits.
Cuestión planteada ¿La distribución de la prima de emisión por parte de la consultante se encontraría dentro del ámbito de aplicación del artículo 14.1.h) del Texto Refundido de la Ley del Impuesto sobre la Renta de no Residentes?
La exención del artículo 14.1.h) del TRLIRNR requiere que se trate de beneficios distribuidos. En el caso de una prima de emisión originada por una escisión, se debe distinguir entre la parte que corresponde a reservas procedentes de beneficios y la que corresponde a capital o prima de emisión original. Solo la parte que proceda de reservas de beneficios podrá acogerse a la exención, siempre que se cumplan los requisitos de la Directiva 2011/96/UE.
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